This book consists of a compilation of letters on the Dhamma to Sarah Abbott, Alan Weller, Robert Kirkpatrick and other friends. These letters were written in the period between 1980 until 1992. The material I have used are tapes of Acharn Sujin’s lectures and conversations with her on the development of right understanding. She encourages people to develop understanding of the present moment, since that is the way to the ultimate goal, namely, the eradication of the clinging to the concept of self and of all other defilements. What the Buddha taught is not mere theory, but it is to be realized right now, at this moment. The Buddha taught that all mental phenomena and physical phenomena which naturally appear in our daily life can be object of mindfulness and right understanding.